26/11/2025
๐๐ฅ๐จ๐ #๐๐ ๐.๐๐๐๐ โ โ๐๐๐ ๐๐ฎ๐ฌ๐ฉ๐๐ง๐๐๐, ๐ค๐๐ข๐ฅ๐๐ง๐ ๐๐ง ๐ง๐ ๐๐๐ง๐ ๐ฆ๐๐ -๐๐๐ฅ๐๐๐ซ๐๐ญ๐?โ ๐โ ๏ธ
๐ฆ๐๐๐ฝ ๐๐พ๐๐ ๐๐๐๐บ: ๐๐บ๐-๐๐๐๐๐พ ๐บ๐๐ ๐ก๐จ๐ฑ ๐๐ ๐ฑ๐ฌ๐ข ๐ฃ๐ข๐ฉ-๐ค๐ข๐ค๐ง ๐๐บ ๐๐บ๐๐๐บ๐๐บ๐ป๐๐๐ ๐๐๐๐๐พ๐๐ฝ๐๐ฝ๐ ๐๐๐๐บ ๐บ๐๐ ๐๐บ๐-๐๐๐๐ ๐๐ ๐ซ๐พ๐๐๐พ๐ ๐๐ฟ ๐ ๐๐๐๐๐๐๐๐ (๐ซ๐ฎ๐ ) ๐๐บ๐๐๐๐บโ๐ ๐๐๐๐ฝ๐ ๐๐บ ๐๐๐-๐
๐๐ฟ๐ ๐๐ ๐ข๐๐๐๐๐๐๐๐๐๐พ๐. ๐ฏ๐พ๐๐ โ ๐ป๐บ๐๐ ๐๐บ ๐๐บ๐-๐๐๐ ๐๐บ ๐๐บ๐-๐ผ๐พ๐
๐พ๐ป๐๐บ๐๐พ โ ๐๐บ๐๐ฝ๐บ๐บ๐: ๐๐๐๐๐พ๐๐๐๐๐ ๐
๐บ๐๐ โ๐๐, ๐๐๐๐ฝ๐ ๐๐พ๐๐๐บ๐๐พ๐๐๐พ๐๐ ๐๐บ๐๐ป๐บ๐ป๐บ๐๐. ๐ฏ๐บ๐๐บ๐๐ โ๐ผ๐พ๐บ๐๐พ๐ฟ๐๐๐พโ ๐
๐บ๐๐: ๐๐บ๐๐๐บ๐๐บ๐๐๐บ๐
๐บ, ๐๐๐๐ฝ๐ ๐๐๐
๐๐๐บ๐๐ ๐๐บ๐
๐บ ๐๐บ.
๐ช๐บ๐๐บ ๐บ๐๐ ๐๐บ๐๐ ๐๐: ๐๐๐๐บ๐ ๐๐บ๐๐๐๐ ๐๐บ๐๐๐บ๐๐๐พ. ๐ฆ๐บ๐๐๐๐๐ ๐บ๐๐ ๐๐บ๐๐๐บ๐๐บ๐๐บ๐๐๐ ๐๐๐ ๐๐บ๐๐ ๐๐บ๐บ๐๐๐ โ ๐๐บ๐-๐ผ๐๐๐ฝ๐๐ผ๐ ๐๐ ๐๐๐๐พ๐๐๐บ๐
๐บ๐๐ฝ๐๐ ๐๐๐บ๐๐๐ ๐๐บ๐ป๐บ๐๐ ๐๐บ๐ ๐๐บ๐๐๐๐๐๐ ๐ป๐๐พ๐บ๐๐๐๐๐ ๐๐๐๐ ๐๐บ ๐๐บ. ๐ง๐๐๐บ๐ ๐๐๐๐๐บ๐๐๐ ๐บ๐๐ ๐ซ๐ฎ๐ ๐๐บ๐๐บ ๐๐บ๐-๐บ๐๐๐ ๐๐ ๐๐พ๐ผ๐๐๐ฝ๐; ๐ฝ๐บ๐๐บ๐ ๐๐พ๐บ๐ฝ๐ ๐๐บ ๐๐บ ๐๐บ๐๐บ๐ ๐ป๐๐๐บ๐
๐๐ ๐บ๐๐ ๐๐๐๐๐บ๐๐ผ๐พ ๐ ๐๐๐๐ ๐๐บ๐ ๐๐ป๐บ๐๐ ๐๐บ๐๐บ๐บ๐ ๐๐ ๐๐๐๐พ๐๐๐๐๐บ๐๐๐๐.
๐ธ๐๐ ๐๐๐ ๐๐๐ก๐๐ฅ ๐๐๐จ๐๐ โ ๐ค๐ฅ๐๐ก-๐๐ช-๐ค๐ฅ๐๐ก:
โ
๐๐๐๐จ๐ง๐๐ข๐ฅ๐ ๐๐จ๐จ๐ค๐ฌ ๐ฏ๐ฌ ๐๐๐ง๐ค. I-match ang books of accounts sa bank deposits, POS reports, at e-payments. Hanapin ang missing collections o unrecorded cash sales.
โ
๐๐๐ฏ๐ข๐๐ฐ ๐ฌ๐๐ฅ๐๐ฌ & ๐๐๐ ๐ซ๐๐๐จ๐ซ๐๐ฌ. I-check kung tama ang VAT treatment (VATable, zero-rated, exempt) at tiyaking complete ang VAT invoices/ORs. Kung may mga VAT-exempt sale pero naka-VAT ang invoice, alam mo na ang problema.
โ
๐๐ก๐๐๐ค ๐ฐ๐ข๐ญ๐ก๐ก๐จ๐ฅ๐๐ข๐ง๐ ๐ญ๐๐ฑ๐๐ฌ & ๐๐๐๐๐ฌ. Siguraduhing na-withhold, remitted, at na-issue ang required BIR Form 2307 para sa creditability ng buyer.
โ
๐๐๐ฒ๐ซ๐จ๐ฅ๐ฅ & ๐ ๐จ๐ฏ๐๐ซ๐ง๐ฆ๐๐ง๐ญ ๐ซ๐๐ฆ๐ข๐ญ๐ญ๐๐ง๐๐๐ฌ. I-verify SSS, PhilHealth, Pag-IBIG, at tax withholdings โ baka may late payments or discrepancies.
โ
๐๐๐ฅ๐ข๐๐๐ญ๐ ๐ฌ๐ฎ๐ฉ๐ฉ๐จ๐ซ๐ญ๐ข๐ง๐ ๐๐จ๐๐ฎ๐ฆ๐๐ง๐ญ๐ฌ. Invoices, official receipts, contracts, delivery receipts, import docs โ kumpleto ba at readable? Scan at backup ang lahat.
โ
๐๐ง๐ฏ๐๐ง๐ญ๐จ๐ซ๐ฒ & ๐๐จ๐ฌ๐ญ ๐ซ๐๐๐จ๐ง๐๐ข๐ฅ๐ข๐๐ญ๐ข๐จ๐ง. Para sa mga nagbebenta ng goods โ count physical inventory, compare to perpetual/par inventory. Look for shrinkage or unrecorded write-offs.
โ
๐๐๐ฏ๐ข๐๐ฐ ๐๐ฑ๐ฉ๐๐ง๐ฌ๐ ๐๐ฅ๐๐ฌ๐ฌ๐ข๐๐ข๐๐๐ญ๐ข๐จ๐ง๐ฌ. May mga questionable or excessive expenses? Mapapansin na agad kung paghihigpit ang audit.
โ
๐๐ก๐๐๐ค ๐ฉ๐ซ๐๐ฏ๐ข๐จ๐ฎ๐ฌ ๐ซ๐๐ญ๐ฎ๐ซ๐ง๐ฌ & ๐๐๐ฃ๐ฎ๐ฌ๐ญ๐ฆ๐๐ง๐ญ๐ฌ. May mga amended returns? Tax credit certificates? Tax debit memos? I-file and document everything.
โ
๐๐ซ๐ ๐๐ง๐ข๐ณ๐ ๐๐ข๐ ๐ข๐ญ๐๐ฅ ๐๐ข๐ฅ๐๐ฌ. I-scan at i-index lahat ng supporting docs. Gumawa ng folder structure (by year โ month โ type).
โ
๐๐๐ญ ๐ฒ๐จ๐ฎ๐ซ ๐ญ๐๐๐ฆ ๐ซ๐๐๐๐ฒ. Involve your bookkeeper, accountant, or tax practitioner para ma-identify agad ang red flags at corrective steps.
โ๐ฃ๐๐๐ฅ๐๐๐๐ ๐ฃ๐๐๐๐๐๐๐ฃ๐ค (๐๐ ๐โ๐ฅ ๐๐๐๐ ๐ฃ๐ ๐ฅ๐๐๐ค๐):
โ
๐ฒ๐๐๐๐พ๐๐๐๐๐ ๐๐ ๐ซ๐ฎ๐ ๐๐๐๐ฝ๐ ๐๐ป๐๐ ๐๐บ๐ป๐๐๐๐ ๐๐บ๐
๐บ๐๐ ๐๐พ๐๐บ๐
๐๐๐พ๐ ๐๐ ๐
๐๐บ๐ป๐๐
๐๐๐๐พ๐. ๐ณ๐บ๐ ๐ฟ๐๐
๐๐๐ ๐ฝ๐พ๐บ๐ฝ๐
๐๐๐พ๐, ๐๐พ๐๐๐๐๐บ๐๐ผ๐พ๐, ๐บ๐๐ฝ ๐๐พ๐ผ๐๐๐ฝ-๐๐พ๐พ๐๐๐๐ ๐๐ป๐
๐๐๐บ๐๐๐๐๐ ๐๐บ๐๐๐
๐๐ ๐๐บ ๐๐๐๐๐๐บ๐
.
โ
๐ช๐๐๐ ๐๐บ๐ ๐๐๐บ ๐ฝ๐๐๐ผ๐๐พ๐๐บ๐๐ผ๐๐พ๐, ๐๐บ๐ ๐๐บ๐ป๐๐๐ ๐-๐๐๐
๐๐๐๐บ๐๐ ๐ฝ๐๐๐ผ๐
๐๐๐พ ๐บ๐ ๐๐บ๐-๐๐พ๐๐๐
๐พ ๐๐บ๐๐๐บ ๐๐๐๐๐บ๐๐๐ ๐๐บ ๐๐บ-๐ฝ๐พ๐๐พ๐ผ๐ ๐๐ ๐ก๐จ๐ฑ.
โ
๐ช๐พ๐พ๐ ๐พ๐๐๐ฝ๐พ๐๐ผ๐พ ๐๐ฟ ๐พ๐๐พ๐๐๐๐๐๐๐ โ ๐๐๐๐๐ฟ ๐๐ฟ ๐๐บ๐๐๐พ๐๐, ๐ป๐บ๐๐ ๐๐
๐๐๐, ๐๐๐๐๐พ๐ฝ ๐ผ๐๐๐๐๐บ๐ผ๐๐, ๐บ๐๐ฝ ๐๐ฟ๐ฟ๐๐ผ๐๐บ๐
๐๐พ๐ผ๐พ๐๐๐๐.
โ
๐ฑ๐พ๐บ๐ฝ ๐๐๐พ ๐ฟ๐๐
๐
๐ฑ๐ฌ๐ข ๐ฃ๐ข๐ฉ-๐ค๐ข๐ค๐ง (๐บ๐๐ฝ ๐๐พ๐
๐บ๐๐พ๐ฝ ๐๐๐๐๐บ๐๐ผ๐พ๐) โ ๐๐๐
๐บ๐
๐บ๐๐๐ ๐บ๐๐ ๐๐บ๐๐๐ ๐บ๐ ๐
๐๐๐๐๐บ๐๐๐๐ ๐๐ ๐๐๐๐๐พ๐๐๐๐๐. ๐ช๐๐๐๐
๐พ๐ฝ๐๐พ ๐๐ ๐๐๐๐ ๐ป๐พ๐๐ ๐ผ๐๐๐๐
๐๐บ๐๐ผ๐พ ๐๐๐๐
.
๐๐๐ค๐๐๐ฐ๐๐ฒ: ๐๐ฏ๐จ ๐๐๐ ๐ด๐ถ๐ด๐ฑ๐ฆ๐ฏ๐ด๐ช๐ฐ๐ฏ ๐ข๐บ ๐ค๐ฉ๐ข๐ฏ๐ค๐ฆ ๐ฑ๐ข๐ณ๐ข ๐ฎ๐ข๐จ-๐ข๐บ๐ฐ๐ด โ ๐ฉ๐ถ๐ธ๐ข๐จ ๐ฎ๐ข๐จ-๐ณ๐ฆ๐ญ๐ข๐น. ๐๐ฐ๐ฏ๐ฅ๐ถ๐ค๐ต ๐บ๐ฐ๐ถ๐ณ ๐ช๐ฏ๐ต๐ฆ๐ณ๐ฏ๐ข๐ญ ๐ข๐ถ๐ฅ๐ช๐ต ๐ฏ๐ฐ๐ธ, ๐ง๐ช๐น ๐ช๐ด๐ด๐ถ๐ฆ๐ด, ๐ฅ๐ฐ๐ค๐ถ๐ฎ๐ฆ๐ฏ๐ต ๐ฆ๐ท๐ฆ๐ณ๐บ๐ต๐ฉ๐ช๐ฏ๐จ, ๐ข๐ฏ๐ฅ ๐ฃ๐ฆ ๐ณ๐ฆ๐ข๐ฅ๐บ ๐ฌ๐ข๐ฑ๐ข๐จ ๐ฃ๐ถ๐ฎ๐ข๐ญ๐ช๐ฌ ๐ข๐ฏ๐จ ๐๐๐. ๐๐ฎ๐ง๐ ๐ ๐ฎ๐ฌ๐ญ๐จ ๐ฆ๐จ ๐ง๐ ๐ญ๐ฎ๐ฅ๐จ๐ง๐ (๐ฌ๐ญ๐๐ฉ-๐๐ฒ-๐ฌ๐ญ๐๐ฉ ๐ข๐ง๐ญ๐๐ซ๐ง๐๐ฅ ๐๐ฎ๐๐ข๐ญ ๐๐ก๐๐๐ค๐ฅ๐ข๐ฌ๐ญ, ๐ฌ๐๐ฆ๐ฉ๐ฅ๐ ๐ซ๐๐๐จ๐ง๐๐ข๐ฅ๐ข๐๐ญ๐ข๐จ๐ง ๐ญ๐๐ฆ๐ฉ๐ฅ๐๐ญ๐๐ฌ, ๐จ ๐จ๐ง๐-๐จ๐ง-๐จ๐ง๐ ๐๐จ๐๐๐ก๐ข๐ง๐ ), ๐ฆ๐๐ฌ๐ฌ๐๐ ๐ ๐จ ๐ญ๐๐ฐ๐๐ ๐ฅ๐๐ง๐ . ๐๐ ๐๐จ๐ฆ๐ฉ๐ฅ๐ข๐๐ง๐ญ. ๐๐ฏ๐จ๐ข๐ ๐ฉ๐๐ง๐๐ฅ๐ญ๐ข๐๐ฌ. โ
๐ฉ๐บ๐๐๐ ๐ฌ. ๐ฌ๐พ๐๐๐บ, ๐ฌ๐ฌ, ๐ข๐ก, ๐ข๐ฅ๐ฌ๐ฏ
๐ณ๐บ๐ ๐ฏ๐๐บ๐ผ๐๐๐๐๐๐๐พ๐
๐ ๐ผ๐ผ๐๐พ๐ฝ๐๐๐บ๐๐๐๐ ๐ญ๐. ๐ข๐ฆ-๐ฃ๐ข๐ข๐ง๐ฆ-๐ข๐ข๐ฃ-๐ค๐ข๐ค๐ฆ
๐ต๐บ๐
๐๐ฝ ๐ด๐๐๐๐
๐ฎ๐ผ๐๐๐ป๐พ๐ ๐ฃ๐ฅ, ๐ค๐ข๐ค๐ฉ